Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The GSTAT Procedure Rules, 2025 comprehensively regulate the procedural framework for the Goods and Services Tax Appellate Tribunal, establishing comprehensive guidelines for filing appeals, conducting hearings, maintaining records, and managing tribunal proceedings. Key provisions include electronic filing mechanisms, detailed procedural requirements for appeals, standards for document submission, rules governing authorized representatives, and protocols for case disposal. The rules emphasize transparency, efficiency, and structured judicial processes, providing a systematic approach to resolving GST-related disputes through a specialized appellate mechanism with clearly defined operational parameters.
The GSTAT Procedure Rules, 2025 comprehensively regulate the procedural framework for the Goods and Services Tax Appellate Tribunal, establishing comprehensive guidelines for filing appeals, conducting hearings, maintaining records, and managing tribunal proceedings. Key provisions include electronic filing mechanisms, detailed procedural requirements for appeals, standards for document submission, rules governing authorized representatives, and protocols for case disposal. The rules emphasize transparency, efficiency, and structured judicial processes, providing a systematic approach to resolving GST-related disputes through a specialized appellate mechanism with clearly defined operational parameters.
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